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2014 (3) TMI 33

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....) ORDER In the first appeal, there is a delay of 56 days in filing the appeal. The learned counsel for the appellant submits that the delay happened because the Consultant, Shri N. Matheswaran, who was handling the case, suffered from typhoid and he was bedridden for quite some time and due to this illness, he could not file appeal in time. The supporting medical certificate is also filed. ....

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....the facts and circumstances of the case, I find it proper to condone the delay of 56 days in filing the appeal. 4. As regards the stay petition, the ld. counsel for the appellant submits that the issue involved is service tax credit in respect of windmills maintained outside the factory which is in dispute. She points that the Tribunal has granted stay in large number of cases on the very same ....